ACCOUNTING DISTORTION: CONCEPT, CLASSIFICATION, CAUSES AND NEGATIVE EFFECTS MINIMIZATION

Abstract

Accounting distortion observed in conformity with accounting information users receive real state of the object, process or phenomenon. Do not attribute to some other distortion aberrational displacement flow of accounting information: the loss of relevance, discrepancy request apperception defects, loss of information flow because of communication gaps. Please also note nonidentical concepts of “accounting distortion” and “accounting errors”. The latter refers only to the technical component of the accounting distortions.

Centers is a basic feature of classification necessary for understanding the impact of distortions produced by the quality of accounting information system.

Distort accounting violations as a kind of accounting-information process in the enterprise has its reasons and sources of origin, is characterized by several features, but also requires the development of specific methods of prevention and correction.

Accounting distortion is a major cause of obtaining false data in the system management. Its causes are: wrong disposition of your staff regarding the sources of accounting information; low speed dynamic response parameters change accounting phenomena and processes; shift priorities in the use of accounting information towards achieving marketing objectives related to providing competitive advantages in the market; intentional distortion of accounting information with criminal intent; conditions imposed an adjustment through strict legal dictates; technical errors.

There are three types of accounting distortion at the place of origin (sourced): distortion, triggered by the accounting system; distortion, triggered by the transmission medium; distortion triggered by the source of accounting information.

The main methods of dealing with distorted accounting are: improving the quality of your staffing process; distance from the source of accounting information in order to avoid bias and prejudices; using an instrument for pre-correction input and correction has formed the original accounting information; use the most functional software to automate accounting processes and spatial data.